Report 2013-107 Recommendation 10 Responses

Report 2013-107: Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening (Release Date: October 2013)

Recommendation #10 To: Forestry and Fire Protection, Department of

To safeguard cost recovery program revenue, Cal Fire should, within the next six months, develop a process to track civil cost recovery cases statewide to monitor compliance with policies as well as monitor collection status.

Agency Response*

The California Department of Forestry and Fire Protection (CAL FIRE) Civil Cost Recovery Database was completed on or about January 2015 and is fully implemented.

  • Response Type†: Annual Follow Up
  • Completion Date: January 2015
  • Response Date: September 2015

California State Auditor's Assessment of Status: Fully Implemented

CalFire implemented the Civil Cost Recovery Case Management System (aka CLAR) to track the status of cost recovery cases. CalFire management can query CLAR for both open and closed cases, and by case manager, unit, or region. Open cases include those for which CalFire is pursuing cost recovery or those that it believes are suitable for cost recovery. The important dates for each case are displayed in the case summary tab for the fire. In addition, a receivables tab shows the amount and form of payment, date received and the person receiving the payment. Cases are not marked closed until payment in full is received.


Agency Response*

CAL FIRE has already completed data gathering on all Civil Cost Recovery (CCR) Program active cases.

On or about October 18, 2013, direction was issued from CAL FIRE's executive management requiring a complete listing of all active CCR Program cases on a statewide basis be complied and provided to CCR Program staff in Sacramento Headquarters. Direction was also given requiring, at minimum, monthly reporting of any change in case number or status to the CCR Program in Sacramento Headquarters.

Furthermore, in November 2013, CAL FIRE's Information Technology Services developed a project charter and strategic objectives for the development of a CCR Program database. The CCR Program database, once completed, will integrate with existing labor accounting systems. Work on this project remains in progress with an estimated completion date of December 31, 2014.

  • Response Type†: 1-Year
  • Estimated Completion Date: December 31, 2014
  • Response Date: October 2014

California State Auditor's Assessment of Status: Partially Implemented


Agency Response*

The California Department of Forestry and Fire Protection (CAL FIRE) has already completed data gathering on all Civil Cost Recovery (CCR) Program active cases.

On or about October 18, 2013, direction was issued from CAL FIREs executive management requiring a complete listing of all active CCR Program cases on a statewide basis be complied and provided to CCR Program staff in Sacramento Headquarters. Direction was also given requiring, at minimum, monthly reporting of any change in case number or status to the CCR Program in Sacramento Headquarters.

Furthermore, in November 2013, CAL FIREs Information Technology Services developed a project charter and strategic objectives for the development of a CCR Program database. The CCR Program database, once completed, will integrate with existing labor accounting systems. Work on this project remains in progress with an estimated completion date of December 31, 2014.

  • Response Type†: 6-Month
  • Estimated Completion Date: December 31, 2014
  • Response Date: April 2014

California State Auditor's Assessment of Status: Partially Implemented


Agency Response*

CAL FIRE has already completed data gathering on all CCR Program active cases.

On or about October 18, 2013, direction was issued from CAL FIRE's executive management requiring a complete listing of all active CCR Program cases on a statewide basis be complied and provided to CCR Program staff in Sacramento Headquarters. Direction was also given requiring, at minimum, monthly reporting of any change in case number or status to the CCR Program in Sacramento Headquarters.

Furthermore, in November 2013, CAL FIRE's Information Technology Services developed a project charter and strategic objectives for the development of a CCR Program database. The CCR Program database, once completed, will integrate with existing labor accounting systems. Work on this project remains in progress with an estimated completion date of December 31, 2014.

  • Response Type†: 60-Day
  • Estimated Completion Date: December 31, 2014
  • Response Date: December 2013

California State Auditor's Assessment of Status: Partially Implemented


All Recommendations in 2013-107

†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year or subsequent to one year.

*Agency responses received after June 2013 are posted verbatim.


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